Customs clearance under section 143AA temporarily permits acceptance of an undertaking instead of the bond otherwise required for clearance during COVID-19 lockdown disruption. The facility remains available until 15 June 2020, subject to the pre-existing conditions. The deadline for furnishing the proper bond corresponding to an accepted undertaking is extended until 30 June 2020, and the continuation is subject to review after the lockdown period.

Section 67B establishes offences concerning material depicting children in sexually explicit acts in electronic form. Liability extends to electronic publication, transmission, creation, collection, seeking, browsing, downloading, advertising, promotion, exchange, or distribution of such material. It also covers online grooming for sexually explicit acts, facilitating online abuse of children, and electronically recording abuse involving sexually explicit acts with children. First and repeat convictions carry imprisonment and fine, subject to public-good and bona fide heritage or religious-purpose exceptions.

Section 67A criminalises publishing, transmitting, or causing electronic publication or transmission of material containing a sexually explicit act or conduct. A first conviction may result in imprisonment of either description for up to five years and a fine up to ten lakh rupees. A second or subsequent conviction may result in imprisonment for up to seven years and a fine up to ten lakh rupees.

Section 66F defines cyber terrorism as specified computer-related conduct intended to threaten India's unity, integrity, security or sovereignty, or to strike terror, where it causes or is likely to cause serious harm, disruption of essential services, or adverse effects on critical information infrastructure. It also covers unauthorised access to restricted security-related information where it may be used to injure protected national interests or benefit a foreign nation or group. Commission or conspiracy is punishable with imprisonment that may extend to life imprisonment.

Unconditional withdrawal of a writ petition constitutes abandonment of the claim and bars a subsequent writ petition on the same cause of action as a matter of public policy. Although the Code of Civil Procedure does not directly apply to proceedings under Article 226, its equitable principles may guide the High Court's jurisdiction. Withdrawal or dismissal of proceedings under Article 32 does not itself determine whether a fresh writ petition before the High Court is maintainable. The bar on a second Article 226 petition follows from abandonment and prevention of repetitive litigation, rather than direct application of Order XXIII Rule 1.

Section 66E criminalises intentional or knowing capture, publication, or transmission of an image of another person's private area without consent where privacy is violated. Capture includes recording by any means, transmission involves electronically sending a visual image for viewing, and publication covers printed or electronic reproduction made public. The offence is punishable with imprisonment up to three years, a fine up to two lakh rupees, or both.

Section 66D criminalises cheating by personation committed through a communication device or computer resource. Punishment extends to imprisonment of either description for up to three years and a fine up to one lakh rupees. The provision was inserted by the Information Technology (Amendment) Act, 2008 and came into force on 27 October 2009.

Identity theft is criminalised where a person fraudulently or dishonestly uses another person's electronic signature, password, or other unique identification feature. The offence carries imprisonment of either description for a term extending to three years and liability to a fine extending to one lakh rupees.

Dishonest receipt or retention of a stolen computer resource or communication device constitutes an offence where the person knows, or has reason to believe, that it is stolen. Liability covers both receiving and retaining the property dishonestly and may result in imprisonment, fine, or both.

Section 66A of the Information Technology Act, 2000, was omitted with effect from 30 November 2023. Before omission, it criminalised sending grossly offensive or menacing information, persistent transmission of knowingly false information for specified harmful purposes, and electronic mail intended to annoy, inconvenience, deceive or mislead recipients about its origin. The provision prescribed imprisonment extending to three years and fine, and covered electronic messages transmitted through computer resources or communication devices.

AEO certificate validity is extended until 30 September 2020 for certificates that expired or were due to expire from 1 March 2020 through 30 September 2020, addressing renewal difficulties caused by COVID-19 lockdowns. The extension excludes entities against which a negative report is received during the relevant period. Ordinary validity remains three years for AEO-T1 and AEO-T2 certificates and five years for AEO-T3 and AEO-LO certificates.

Decision by majority applies where two Members of a Bench of the Appellate Tribunal differ on any point. They must state the points of disagreement and refer them to the Chairperson, who hears those points. The referred issues are determined according to the majority opinion of all Members who have heard the case, including the Members who originally heard it.

Section 52C of the Information Technology Act, 2000, was omitted with effect from 26 May 2017, removing the Chairperson's statutory authority to transfer pending cases between Cyber Appellate Tribunal Benches. Before omission, transfer could be made upon a party's application after notice and an appropriate hearing, or suo motu without notice.

Section 52B governing distribution of business among Benches of the Cyber Appellate Tribunal was omitted with effect from 26 May 2017. Before omission, the Chairperson could distribute the Tribunal's business among constituted Benches and specify the matters to be dealt with by each Bench.

Section 52A of the Information Technology Act, 2000 stands omitted. Before omission, it conferred on the Chairperson of the Cyber Appellate Tribunal general superintendence and direction over the Tribunal's affairs, including presiding over its meetings and exercising prescribed powers and functions. The provision had been inserted by the Information Technology (Amendment) Act, 2008.

Compulsory registration of Muslim marriages will operate under the Assam Muslim Marriage Registration (Compulsory) Rules, 2026, framed under the Assam Compulsory Registration of Muslim Marriage and Divorces Act, 2024. Registration will be undertaken by registrars, with panchayat-level officials potentially authorised where application volumes require additional capacity. The framework addresses the registration forum after kazis were barred from registering Muslim marriages.

Valid bonds declared while filing a Bill of Entry will be automatically debited after assessment, reducing the need for physical interaction. Officer intervention is required only where no bond was declared or the available balance is insufficient. First check Bills of Entry will automatically reach the assessing officer after completed examination, without a separate activation step. Incomplete examination reports may be returned to the examiner, and assessment is complete only upon the AC's confirmation. SUP-queue Bills of Entry will use the "NOCFS" routing code before CFS details are entered.

Pain balms containing synthetic pharmacopoeial ingredients do not qualify as Ayurvedic medicines for central excise classification unless manufactured exclusively according to formulae in authoritative Ayurvedic books listed in the First Schedule to the Drugs and Cosmetics Act, 1940. An Ayurvedic drug licence, Ayurvedic labelling, or certificates based on labels do not establish Ayurvedic character where no authoritative text or formulary supports the formula or preparation method. Trade names, trade marks, and distinctive packaging may support classification as patent or proprietary medicines. Such products fall outside the Ayurvedic-medicine tariff entry and are classifiable as patent or proprietary medicines.

Exporters may submit online requests through ICEGATE to register or modify Authorised Dealer Codes and bank accounts, with supporting passbook copies or bank authorisation letters filed through e-Sanchit. They can track approval and PFMS acceptance through a dashboard, while EDI officers must process complete applications on the same working day or communicate deficiencies electronically. ICES automatically debits a declared bond after assessment and reflects the debit on the first copy of the Bill of Entry.

Policy management emphasises clear communication, policy certainty, macroeconomic and financial-sector stability, efficient use of buffers, and sustained structural reform. Fiscal prudence is treated as necessary to avoid unsustainable stimulus and preserve long-term stability. External-sector resilience rests on services exports and remittances, while oil and gold shocks and weaker capital inflows have created temporary balance-of-payments pressure. Further improvement is linked to lower oil dependence, export diversification, trade agreements, capital inflows and orderly foreign-exchange market management.